Directional Testing Is Important to an Auditor Because of Which

question 6

Multiple Choice

Directional testing is important to an auditor because of which of the following factors?

• A)Certain accounts are more prone to be misstated by overstatement than others.
• B)The auditor must remain organized when conducting an audit.
• C)The primary concern of the auditor is the understatement of asset and revenue accounts.
• D)It tests for existence and completeness simultaneously.

---

Definitions:

Disruptive Conduct Disorders

A group of mental disorders in children and adolescents characterized by persistent patterns of disruptive, impulsive, and defiant behavior towards authority figures.

Neurotic Disorders

Relates to a class of mental health disorders characterized by excessive anxiety, phobias, or obsessive behaviors.

Emotional Disturbance

is a classification used in educational settings to describe students who exhibit significant challenges in emotional and behavioral regulation.

Social Phobia

Extreme fear and/or avoidance of social situations.